(Long Term Debt Isuuances) Swenson TOwnship was issued $5,000,000 of 10-year, 6% bonds on JUly, 20x8. Bond Issue costs of $93,000 were incurred. The bonds were issued to finance a courthouse expansio.

Record the Bond issue in the Capital Projects Fund under each of the following assumptions

(a) the bonds were issued at par

(b) the bonds were issued at a 3% premium

(c) the Bonds were issued at a 2% discount